Q. One job was on campus and that W-2 shows they did not take out Federal Tax. Do I file this W-2 normal?
A. Yes. Campus jobs are usually exempt from FICA (social security & medicare) tax. so boxes 4 & 6 being blank is correct. Box 2 (federal income tax withholding) is also not unusual, but tax will be assessed at tax filing, if the student has enough total income.
Q. Do I just file that W-2 in his residence city, like normal, and they will take tax?
A. Yes.
You don't say what state and cities are involved. If is unusual that workplace city tax was not withheld. But, residence city tax is still due and it all come out even (the residence city gives a credit for tax paid to the work city).
